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- GST DAILY CASE LAWS DIGEST 18.05.2026
- Statutory expression “whichever is higher” mandates a 100% penalty equivalent to the fraudulent credit availed.
- Goods and conveyances must be released if the modified 200% penalty is fully paid.
- Detention of transit goods is valid when a vehicle travels opposite its declared destination to a shell company.
- Processing limestone through crushing, sizing, and screening does not alter its identity and isn’t manufacture.
- Tirumala Tirupati Devasthanams qualifies as a Governmental Authority entitled to concessional works contract GST rates.
- Retrospective GST registration cancellation without prior notice or disclosed material is legally unsustainable.
- GST Cannot Be Levied on Ocean Freight in CIF Contracts as It Forms Part of a Composite Supply
- Arrest is valid if supplied grounds match the substance of recorded reasons to believe
- Plastic and paper carrying bags are classified by material under Chapters 39 and 48, with a conditional 5% rate for biodegradable variants.
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